Amendment of section 115A

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..... of income-tax calculated on the income by way of royalty, if any, included in the total income, at the rate of twenty-five per cent.; (B) the amount of income-tax calculated on the income by way of fees for technical services, if any, included in the total income, at the rate of twenty-five per cent.; and . - Clause 25 of the Bill seeks to amend section 115A of the Income-tax Act .....

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..... services shall be taxable at a uniform rate of twenty-five per cent. if it has been received under an agreement entered after 31st day of March, 1976. This amendment will take effect from 1st April, 2014 and will, accordingly, apply in relation to the assessment year 2014-15 and subsequent assessment years. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulat .....

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